Torregrosa Hetland, Sara
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Torregrosa Hetland
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Sara
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Economía
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INARBE. Institute for Advanced Research in Business and Economics
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Publication Open Access Limits to redistribution in late democratic transitions: the case of Spain(Palgrave Macmillan, 2018) Torregrosa Hetland, Sara; Economía; EkonomiaThis chapter reviews the experience of one country from the European periphery, Spain, in the period 1960 to 1990. It addresses the possibilities to build up an operative welfare state after recent democratization¿past the golden age of economic growth in Western economies, and during the second globalization. The new context made it difficult to develop determined redistributive policies where they had been absent before. Economic distress, increasing capital mobility, and new tax ideas challenged the chances of progressive taxation. Furthermore, the recent dictatorship cast long-lasting shadows in the new representative institutions. This study of the Spanish experience is thus an analysis of time-specific and polity-specific constraints on redistribution, which other new democracies might have faced or could encounter in the near future.Publication Embargo War inflation and taxation(Routledge, 2025-05-30) Sabaté, Oriol; Torregrosa Hetland, Sara; Economía; Ekonomia; Institute for Advanced Research in Business and Economics - INARBEWarfare has been commonly associated with increasing levels of inflation, with important implications for tax systems. In this chapter, we first review the literature on war finance and inflation, considering both the fiscal causes of inflation during wartimes and the effects of inflation on tax revenues. Second, we focus on developments in the income tax during the World Wars, building upon our previous work (Torregrosa-Hetland and Sabaté, 2022). We describe the mechanisms through which inflation affected progressivity and redistribution, by reducing the real value of exemptions, brackets and deductions ("bracket creep"). This led to the incorporation of new taxpayers into the income tax system and increased significantly the tax burden of those already included. Third, we study the issue of income tax legitimacy in the face of war inflation using a novel dataset of parliamentary debates and press articles in the United Kingdom. Other episodes of bracket creep have been associated with legitimacy challenges. We use natural language processing techniques to examine whether the effects of inflation on tax progressivity were a topic of discussion in national parliaments and the press, and the extent to which MPs and journalists identified inflation as a challenge to income tax legitimacy.Publication Open Access ¿Una fiscalidad para limitar las desigualdades?(Lengua de Trapo, 2024) Torregrosa Hetland, Sara; Economía; EkonomiaHoy en día, el sistema fiscal español redistribuye poco, si nos comparamos con otros países de nuestro entorno europeo. Y recauda relativamente poco, lo cual limita a su vez el potencial para redistribuir por medio del gasto público. ¿Puede la Historia ayudarnos a entender por qué? Nuestro sistema fiscal actual se creó durante la Transición. Fue una parte fundamental de la misma: el cambio fiscal debía acompañar al cambio político, la democracia moderna debía acompañarse de unos impuestos modernos. Así se entendió, y así se llevó a cabo la reforma fiscal entre 1977 y 1986 con bastante éxito ¿ aunque también con algunas sombras. El argumento principal de este capítulo es que, a mediados del siglo XX, España había ¿perdido el tren¿ de la fiscalidad moderna. Los países de nuestro entorno la desarrollaron después de la Segunda Guerra Mundial, durante la edad dorada del capitalismo: en un contexto económico de elevado crecimiento, limitada conflictividad social y limitadad globalización. Cuando España llegó a la democracia y se intentó implementar este modelo, varias décadas después, muchos aspectos habían cambiado.